Jason, an employee who works the cash register at Better Homes Retail, has a car payment coming due in a few days. Because he doesn't have money to pay the bill, he records a fraudulent customer cash refund for an expensive espresso maker. Because no legitimate customer actually requested this, he's able to pocket the cash "refund" that he disburses from the register.

Which of these are ways to prevent and detect this type of scheme? Select all that apply.

Payroll data files should be compared to human resource data files and any differences should be examined.

Management approval should be required for all refunds.

A trend analysis of vendor payments should be performed periodically.

Every cashier should have a distinct register log-in code, allowing any processed refunds to be traced to the employee.

Access to the control key that authorizes reversing transactions should be closely guarded.